Pat Deering (Carlow-Kilkenny, Fine Gael)
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Question 154: To ask the Minister for Finance if he will consider including agricultural contractors in the carbon tax rebate system as announced in Budget 2012, as this cost will ultimately be changed to the farmer. [22945/12]

Michael Noonan (Limerick City, Fine Gael)
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I assume that the Deputy's question relates to the double deduction for carbon tax on farm diesel which I introduced in Finance Act 2012. Under this provision, farmers will be allowed a deduction in computing their farming profits or losses for the amount of additional carbon tax they incur on purchases of farm diesel following the proposed increase in the rate of carbon tax on certain fuels from 1 May 2012. The new deduction will be in addition to the existing deduction for carbon tax included in the cost of farm diesel used in the course of the farming trade. I do not intend extending this relief to agricultural contractors.